Not quite. I'll keep any 5/6* epic+ with speed substat for top 3 and 6* epic+ for gloves/chest/boots with speed.  And no bad substats.  Perception is by far my most used set, but the 5% speed is only ~2.5 per artifact so the ACC item just needs 1 more roll to be better than the perception item.

Never thought about it that way.  But stat for stat (same substats) perception gear is better and easier to build with.

all non-speed gears. 

I once suggested implement filter with none option (tick on it to filter non-speed gears), hope admin escalated that and some coders implement it. 

Acc set is usefull if u need some specific velocity in your team for CA or inmortal setups. That 5% extra can be a headache because can make difficult to reach round numbers here.

But yes, in theory, +40 ACC +5% SPD is better than just +40 ACC.

The 5% speed is useful, yes, but it's very minor. The difference between a perfect Accuracy set item and a perfect Perception item is very small.

We all tell noobs to focus on stats over sets, but fall into the same trap of overvaluing the set bonus.  And for high end gear the set bonus is even less impactful... 

Honestly for an endgame player, I only keep 6 star legendary accuracy pc gear or if they have tripple roll speed on 

No  -  I  don't  sell  all  my  ACC  gear.

ACC  Gear  is  very  valuable set.

Perception  gear  =  40  ACC  +  5%  Speed

ACC  gear  =  40  ACC

Don't  you  realize  ACC  gear  can  be  better  vs.  Perception  gear?

You  assume  the  extra  5%  Speed  from  Perception makes  the  gear  better,  BUT  IT  CAN BE  A  HINDERANCE

Take  the  following example into  consideration:

I  have  an  Arena  team  which  I  am  building to  counter  Tormin.

Tormin  is  a  Void  Dwarf  Legendary  who  freezes  your  team  if  you  gain  turn  meter.

I'm  sure  you  have  probably seen  him  in  Arena.

So  I  have  an  Arena  set  up:

1st  move  -  Arbiter 

2nd  move  -  Skytouch  Shaman

3rd  move  - Spider

4th  move  -  Astralon 

The  set  up  is  kind  of  simple.

--->  I  use  Arbiter  to  boost  my  Turn  Meter  +  Increase  Attack

--->  The  Enemy  Tormin  will  trigger  Freezing  my  remaining heroes  except  Skytouch

--->  My  Skytouch  will  be  unaffected  because I  run  her  in  an  Untouchable  Set

--->  My  Skytouch  will  go  2nd  and  remove  the  Freeze  +  Block  future  Freezes

--->  My  Spider  will  go  3rd  and  put  Def  Down  +  Weaken

--->  My  Astralon  will  go  4th  and  Nuke  Enemy  Down

Now  here  is  the  juicy  part  of  why  ACC  gear  can  be  better  vs.  Perception.

My  Skytouch  Shaman  is  designed  to  avoid  the  Freeze  +  Remove  the  Freeze  from  my  remaining heroes.

However,  in  order  to  do  this,  I  need  Skytouch  to  wear  a  4  piece  set.

My  Skytouch  has  to  wear  Immunity  or  Untouchable  gear  to  get  (Block  Debuff  Buff)  at  start  of  the  fight.

Do  you  see  how  my  Skytouch  is  being  restrained in  Gear?

My  Skytouch  has  to  wear 4  Piece  Immunity  or  Untouchable gear.

This  only  gives  me  the  option  of  wearing  2  piece  Speed.

NOW  THINK  ABOUT  MY  HERO  GOING  3RD  "SPIDER".

My  Hero  Spider  is  the  Debuffer  for  Enemy  team.

My  Hero  Spider  could  wear  6  Perception  Gears  or  6  ACC  Gears.

If  I  put  Perception  Gear  on  my  Spider,  He  will  gain  Speed  due  to  Set  Bonus.

The  result  is  I  would  have  to  Build  more  Speed  into  my  Skytouch  Build  so  she  goes  ahead  of  him,  BUT  ITS  HARD  TO  BUILD  MORE  SPEED  IN  HER  SET  UP.

To  Build  more  Speed  into  my  Skytouch  build.

A  -  I  would  have  to  get  crazy  Speed  Rolls  in  Immunity  or  Untouchable gear.

B  -  I  would  have  to  dismantle her  Immunity /  Untouchable set  up  which  ruins  the  purpose  of  my  set  up.

Do  you  see  how  more  Speed  on  my  hero  going  3rd  -  Will  impact  my  hero  going  2nd.

This  is  why  my  Spider  Hero  is  running  ACC  Gear.

I  need  my  Spider  to  land  his  Debuffs,  but  I  don't want  him  to  raise  the  Speed  Threshold  of  my  hero  going  2nd.

i keep it and roll it, good substat rolls are more valuable than 5% speed bonus.

i farm perception as well and prefer it, but i have a lot of acc gear with great rolls i keep around and use.

Yep, I only keep 6* epic or higher just in case. 

Rip would've been best of my gear gear. I can't rlly farm fw and didn't unlock doom tower

Definitely not. A godly rolled item is always worth keeping, even from a useless set, and accuracy is not useless, so, it depends on the item, if it's good don't sell it